Policy paper

Stamp Duty and Stamp Duty Reserve Tax: The Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations 2022

This tax information and impact note is about regulations which prescribe relief from Stamp Duty and Stamp Duty Reserve Tax for transactions which are cleared by LCH SA.

• From: HM Revenue & Customs
• Published: 8 February 2022

Documents

The Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations 2022

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From 28 February 2022, new measures will come into effect which will afford relief from Stamp Duty and Stamp Duty Reserve Tax for certain transfers which are part of the LCH SA clearing chain.

There is no impact on individuals, as this measure only affects businesses that are involved in the clearing of securities.

Published 8 February 2022